Research of Accounting and Control Support for Equity Management of a Commercial Company

Lavrov, Denis

doi:10.26794/2408-9303-2021-8-1-24-36

Cited by 2 publications

(2 citation statements)

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“…Indicators of integrated reporting increase the transparency of the financial and economic activities of a commercial organization, including competitiveness, and they satisfy the information needs of stakeholders [98].…”

Section: The Role Of Integrated Reporting In Improving the Quality Of...mentioning

confidence: 99%

“…Thus, according to the information provided by the RUIE [98], out of 50 large companies included in the sample for the purposes of the study, 19 form integrated reporting (IR), 32 organizations submit a sustainable development report (SDR), 6 economic entities produce social reports (SR), 30 companies have a strategic report included in the annual report, and 16 allocate it as a separate report (Figure 7). At the same time, the integrated reporting of 18 companies out of 19 (of this sample) is understood as an annual report; one organization (JSC "Baltika Brewing Company"), instead of integrated reporting, places a report in the field of sustainable development [97].…”

Section: The Role Of Integrated Reporting In Improving the Quality Of...mentioning

confidence: 99%

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Disclosure of Information in Risk Reporting in the Context of the Sustainable Development Concept

et al. 2022

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In the context of the global financial crisis and pandemic, issues related to risk management are of paramount importance, which requires the creation of an effective risk management system and disclosure of information regarding risks in the reporting of commercial organizations, focused on the information needs of stakeholders. This article is aimed at studying the existing practice of disclosing information regarding risks in the financial and non-financial statements of Russian companies. The study is based on the analysis of the current practice of disclosure of information regarding risks in Russia and abroad. Using the analysis of risk disclosure in 210 Russian commercial organizations, the study was aimed, foremost, at identifying factors influencing the format and quality of risk disclosure in financial and non-financial reporting, and secondly, at summarizing the practices of risk disclosure in integrated reporting in Russian organizations and the benefits of using integrated reporting. In this sense, the article contributes to the existing literature as an innovative study that determines the directions of development of the methodology for disclosing information regarding risks in integrated reporting in order to improve its quality and information content in accordance with the Concept of value Creation by the organization in combination with the Concept of Sustainable Development. For stakeholders, this study emphasizes the fact that, in the context of the risk disclosure format used, the quality of this information depends on a number of factors (organizational, technological, legal, cultural, economic). The study could be useful for managers and decision makers whose aim is to implement the Concept of Sustainable Development and the achievement of Sustainable Development Goals.

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Section: The Role Of Integrated Reporting In Improving the Quality Of...mentioning

confidence: 99%

Section: The Role Of Integrated Reporting In Improving the Quality Of...mentioning

confidence: 99%

Disclosure of Information in Risk Reporting in the Context of the Sustainable Development Concept

et al. 2022

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Development of Internal Control Methods of Own Capital

Klychova,

Zakirova,

Khoruzhy

et al. 2024

Vestnik of Kazan State Agrarian University

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For effective management of equity capital, which is one of the main sources of resource generation, and for making management decisions, it is necessary to provide information to the management of an economic entity. One of the tools for information support of the equity capital management system is internal control. Effective planning of internal control of equity capital is facilitated by an internal control program that allows you to monitor the timeliness, efficiency and effectiveness of control procedures. To systematize the results of control activities and the subsequent precise formulation of conclusions and recommendations based on the results of the inspection of constituent documents, the developed internal control working document “Checking of constituent documents” is intended. The improvement of internal control over the formation, structure, composition and size of the authorized capital is facilitated by the internal control working document “Checking the formation, structure, composition and size of the authorized capital”, which systematizes violations identified during internal control, which allows them to be quickly eliminated and general recommendations can be formulated. preventing these violations in the future. To summarize the results of internal control on the basis of the internal control working document “Checking the correctness of the acceptance for accounting and use of target financing,” the controller establishes the legality of the use of target financing funds and generates a summary report on the results of the check of equity capital, in which he formulates recommendations for improving the efficiency of the equity capital management system, including targeted financing. Working documents of internal control allow us to improve the methodological support of internal control, obtain timely and reliable information, which allows us to quickly control changes in equity capital.

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Research of Accounting and Control Support for Equity Management of a Commercial Company

Cited by 2 publications

References 1 publication

Disclosure of Information in Risk Reporting in the Context of the Sustainable Development Concept

Disclosure of Information in Risk Reporting in the Context of the Sustainable Development Concept

Development of Internal Control Methods of Own Capital

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